Mary Lou is a 22-year old student at Wilson College.She earned $4,300 at a summer job,which is less than half of her support.
I.Mary Lou can claim a personal exemption for herself even if her parents claim her as a dependent.
II.Because Mary Lou is a full-time college student,and she provides less than half of her own support,her parents can claim her as a dependent on their return.

Question

Mary Lou is a 22-year old student at Wilson College.She earned $4,300 at a summer job,which is less than half of her support.
I.Mary Lou can claim a personal exemption for herself even if her parents claim her as a dependent.
II.Because Mary Lou is a full-time college student,and she provides less than half of her own support,her parents can claim her as a dependent on their return.
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Quizplus · Accepted Answer

Statement II is correct as it follows the rules for claiming a dependent who is a full-time college student and did not provide more than half of their own support. Statement I is incorrect as claiming a personal exemption is no longer allowed under the current tax law.

Mary Lou Is a 22-Year Old Student at Wilson College